https://www.taxtmi.com/caselaws?id=91546 Modvat credit under the Central Excise Rules was held to be time-barred where the demand was issued beyond six months from the date credit was taken, because limitation runs from the credit entry and not from the filing of RT-12 returns. The credit was also found allowable despite minor differences in tariff heading or description between the declaration under Rule 57G and the goods received, since the inputs were broadly the same in substance and immaterial discrepancies did not justify denial. The impugned order was set aside and relief followed. en-us Mon, 10 Mar 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91546 Modvat credit under the Central Excise Rules was held to be time-barred where the demand was issued beyond six months from the date credit was taken, because limitation runs from the credit entry and not from the filing of RT-12 returns. The credit was also found allowable despite minor differences in tariff heading or description between the declaration under Rule 57G and the goods received, since the inputs were broadly the same in substance and immaterial discrepancies did not justify denial. The impugned order was set aside and relief followed. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91546